Object rotation in game engine
This depends on how you want to transform your linear value (accelerator value) to coordinates in the BGE.

A very easy way is to define an animation and play it with with the action actuator in property mode. Fill the actuator's property with the acceleration value.

This way you get a direct transformation from acceleration to animation frame to animation pose.



How you get the accelerator value into the property "frame" is up to you.